Subject: File No. S7-07-13
From: John Eklund

October 26, 2013

Dear Securities and Exchange Commission:

This is not a form letter. For the past 20 years I have been concerned about excessive CEO compensation as a serious agency problem, which harms small investors such as myself. In my opinion, our investments have been compromised and damaged excessive CEO compensation by entrenched corporate management teams and compliant, complacent boards.

I am an investor in publicly traded companies through my retirement plan, college savings plan for my son, and my personal savings.

I strongly support the SEC’s proposal requiring companies to disclose the CEO-to-median worker pay ratio, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act.